Wisconsin CPA Exam Requirements

For Candidates in Wisconsin that have not Taken the Uniform CPA Exam

The Wisconsin Accounting Examining Board, a division of the Department of Safety and Professional Services, is responsible for regulating the practice of public accounting, including establishing the requirements for taking the Uniform CPA Examination and securing a license.

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Education Requirements

Wisconsin exam candidates no longer need 150 semester hours of college credit to sit for the exam even though they DO need 150 hours for licensure. *

The current requirements must be completed within six months prior to taking the exam:

  • 120 hours credit from an accredited college/university
  • Baccalaureate or higher degree to include 24 hours of accounting and 24 hours of business courses


  • Graduate degree with a concentration in accounting


  • Graduate degree from a business school with at least 24 undergraduate level or 15 graduate level hours in accounting

In all of the above instances, specific courses in the following subjects are required:

  • Financial Accounting
  • Auditing
  • Taxation
  • Management Accounting

It is proudly noted that Wisconsin has the highest first-time passage rate (59.1 percent) of any U.S, state.

*It is noted that in October of 2013 the Wisconsin state legislature accidentally deleted the 150- hour CPA exam requirement due to a language discrepancy in a passed bill. As a result, Wisconsin had NO education required between December 2013 and April 2014. The Wisconsin Accounting Examining Board reacted quickly to correct the situation. Legislation to reinstate an exam education requirement was made law on April 5, 2014, but only for 120 hours rather than the former 150 hours.

General Requirements

Candidates must be 18 years of age or older to sit for the Uniform CPA exam.
 There are no citizenship or residency requirements in Wisconsin.

Fee Requirements

The fees required to take the Uniform CPA Exam in Wisconsin depends on how many of the four sections are being taken in a single sitting.

In addition to a $247 application fee, the exam fee breakdown for first-time candidates is as follows:

One section only:

  • Auditing & Attestation (AUD) – $378.03
  • Business Environment & Concepts (BEC) – $355.51
  • Finance Accounting & Reporting (FAR) – $378.03
  • Regulation (REG) – $355.51

Two sections:

  • AUD and FAR – $591.06
  • AUD and REG – $568.54
  • AUD & BEC – $568.54
  • BEC and FAR – $568,54
  • BEC and REG – $568.54
  • FAR and REG – $548.02

Three sections:

  • AUD, FAR, REG – $782.57
  • AUD, BEC, FAR – $782.57
  • AUD, BEC, REG – $761.05
  • BEC, FAR, REG – $761.05

All four sections: $974.08

The fees for re-taking the exam are as follow:

  • One section only (any section) – $83 less than the above amount
  • Any two sections – $66 less than the above amount
  • Any three sections – $50 less than the above amount
  • All four sections – $30 less than the above amount

Already passed the CPA Exam and looking for additional licensing requirements in Wisconsin? – Click Here